Salary Sacrifice low emission car, how to report on P11D

Hi, I need to report an employee's electric car on the P11D. The employee entered the salary sacrifice scheme in August. Should I pro-rata the P11D value of the vehicle or report the total value? It seems unfair to report the total value for a car that was only used for 8 months out of the year. Thank you.

Hi ,
 

You can only apportion the benefit charge if the employee had the benefit for part of the tax year.  If the employee had the car for the full tax year then the full benefit charge will be applied.  No reductions can be made in respect of any amount the employee has salary sacrificed.  You can use the online calculator to assist you with calculating the amount to report on the P11D.  This can be found at :  www.gov.uk/calculate-tax-on-company-cars .  If you do require further assistance with this please call HMRC Employer Helpline on 0300 200 3200 .

Thank you .